ROZOV FAMILY FOUNDATION INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ROZOV FAMILY FOUNDATION INC (EIN 87-2686322)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202443209349106009
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-15T15:10:32-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN141604297PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RBT CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 209 51 SULLIVAN STAddressLine1Txt
CityWURTSBOROCityNm
State AbbreviationNYStateAbbreviationCd
ZIP127908215ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN872686322EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ROZOV FAMILY FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROZOBusinessNameControlTxt
Phone6463344612PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19 TERRACE CIRCLEAddressLine1Txt
CityARMONKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10504ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonYADIN ROZOVPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6463344612PhoneNum
Signature2024-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJONATHAN F ROUIS CPAPreparerPersonNm
PTINP00320564PTIN
Phone8458885656PhoneNum
Preparation2024-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$187,707FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$723InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$723InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$3,495DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,495DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$29,464NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$175,812GrossSalesPriceAmt
Total Rev And Expnss$33,682TotalRevAndExpnssAmt
Total Net Invst Incm$4,218TotalNetInvstIncmAmt
Other Prof Fees Rev And Expnss$1,547OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$1,547OtherProfFeesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,547TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,547TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$50,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$50,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$51,547TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,547TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$50,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$17,865ExcessRevenueOverExpensesAmt
Net Investment Income$2,671NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$657CashBOYAmt
Cash EOY$2,465CashEOYAmt
Cash EOYFMV$2,465CashEOYFMVAmt
Corporate Stock BOY$147,623CorporateStockBOYAmt
Corporate Stock EOY$127,936CorporateStockEOYAmt
Corporate Stock EOYFMV$127,936CorporateStockEOYFMVAmt
Corporate Bonds BOY$2,000CorporateBondsBOYAmt
Corporate Bonds EOY$57,306CorporateBondsEOYAmt
Corporate Bonds EOYFMV$57,306CorporateBondsEOYFMVAmt
Other Assets BOY$65,260OtherAssetsBOYAmt
Total Assets BOY$215,540TotalAssetsBOYAmt
Total Assets EOY$187,707TotalAssetsEOYAmt
Total Assets EOYFMV$187,707TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$215,540NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$187,707NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$215,540TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$187,707TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$215,540TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$187,707TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$215,540TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$17,865ExcessRevenueOverExpensesAmt
Subtotal$197,675SubtotalAmt
Other Decreases$9,968OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$187,707TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$37InvestmentIncomeExciseTaxAmt
Subtotal$37SubtotalAmt
Tax Based On Investment Income$37TaxBasedOnInvestmentIncomeAmt
Tax Due$37TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1RBT CPASBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8455679000PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line111 RACQUET ROADAddressLine1Txt
CityNEWBURGHCityNm
State AbbreviationNYStateAbbreviationCd
ZIP12550ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
YADIN ROZOV
1 ANCHOR DRIVERYENY10580PRESIDENT1.00$0$0$0
URSULA GOLDMAN ROZOV
1 ANCHOR DRIVERYENY10580SECRETARY/TR1.00$0$0$0
MIA ESTELLE GOLDMAN
1 ANCHOR DRIVERYENY10580BOARD MEMBER1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$150,581AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$2,965AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$153,546TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$153,546AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,303CashDeemedCharitableAmt
Net Vl Noncharitable Assets$151,243NetVlNoncharitableAssetsAmt
Minimum Investment Return$7,562MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$7,562MinimumInvestmentReturnAmt
Tax Based On Investment Income$37TaxBasedOnInvestmentIncomeAmt
Total Tax$37TotalTaxAmt
Distributable Before Adj$7,525DistributableBeforeAdjAmt
Distributable Before Ded$7,525DistributableBeforeDedAmt
Distributable As Adjusted$7,525DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$50,000ExpensesAndContributionsAmt
Qualifying Distributions$50,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$7,525DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$1,732ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,732TotalExcessDistributionCyovAmt
Qualifying Distributions$50,000QualifyingDistributionsAmt
Applied To Current Year$7,525AppliedToCurrentYearAmt
Remaining Distri From Corpus$42,475RemainingDistriFromCorpusAmt
Total Corpus$44,207TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$44,207ExcessDistriCyovToNextYrAmt
Excess From Year1$1,732ExcessFromYear1Amt
Excess From Current Year$42,475ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1JEWISH CENTER OF ATLANTIC BEACHBusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1100 NASSAU AVEAddressLine1Txt
CityATLANTIC BEACHCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11509ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNO RELATIONSHIPRecipientRelationshipTxt
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeGENERAL FUNDINGGrantOrContributionPurposeTxt
Amt$50,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$50,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$723ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,495ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$29,464ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$33,682ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$33,682TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

How AcquiredHowAcquiredTxtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
PURCHASE$72,475$72,402$73
PURCHASE$103,337$73,946$29,391

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp (8 entries)

BondBondNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
THE TORONTO-DOMIN10%
US TREASURY$23,750$23,750
HSBC HOLDINGS PLC$3,397$3,397
JP MORGAN CHASE & CO$5,194$5,194
SOCIETE GENERALE MED$13,000$13,000
MORGAN STANLEY VAR$9,923$9,923
BARCLAYS BK PLC$1,053$1,053
BARCLAYS BK PLC$989$989

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (13 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
NAVIENT CORP
SLM CORP COM
INVSC ACTVLY MNG OPTM YD
ISHARES MSCI USA MIN VOL
ISHARES SELECT DIVIDEND$15,825$15,825
SELECT SECTOR HEALTH
VANGUARD GROWTH ETF$32,332$32,332
VANGUARD S&P 500 EFT$49,795$49,795
VANGUARD SMALL CAP ETF$2,133$2,133
AT&T INC$6,326$6,326
INTERNTNL PAPER$6,941$6,941
ONEOK INC$7,022$7,022
JP MORGAN US QUALITY$7,562$7,562

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp (4 entries)

DescDescBOY Book ValueBOYBookValueAmt
DUE FROM SJR IRREV FAMILYTRUST$16,315
DUE FROM HNR IRREV FARMILY TRUST$16,315
DUE FROM MDR IRREV FAMILY TRUST$16,315
DUE FROM HTR IRREV FAMILY TRUST$16,315

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescPRIOR PERIOD ADJUSTMENTDesc
Amt$9,968Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNT FEESCategoryTxt
Amt$1,547Amt
Net Investment Income$1,547NetInvestmentIncomeAmt

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